基于KPI的ZG研究院会计人员绩效考核体系研究

发布时间：2018-02-02 21:33

本文关键词： 军工科研院所会计人员绩效考核关键绩效指标权重　出处：《河北经贸大学》2014年硕士论文　论文类型：学位论文

【摘要】：军工科研院所是我国事业单位和国防科技工业的重要组成部分。2011年中共中央、国务院发布了“关于分类推进事业单位改革的指导意见”，明确提出了事业单位改革的总体目标“到2020年，逐步形成有中国特色的公益服务体系”；2012年党的“十八大报告”也提出了“国防科技工业坚持走中国特色军民融合式发展路子，坚持富国和强军相统一”的战略构想。在当前新的形势下，军工科研院所体制改革势在必行，建立健全科学合理的绩效考核制度，是推动军工科研院所分类改革和建立军民融合发展模式的前提。与此同时，在“军民融合、富国强军”的战略方针指导下，国家对军工科研院所的资金投入力度、财税政策扶持力度逐步加大，如何提高财务管理水平，“管好资金、用好政策”，成为军工科研院所改革和发展的关键。会计人员作为军工科研院所财务工作的主要承担者，工作积极性的高低直接影响着财务管理水平的提高，因此建立和完善体现军工科研院所特点的会计人员绩效考核体系显得尤为重要和迫切。绩效考核作为提高会计人员工作积极性的必要手段，已经在国内众多企业管理中实践了多年，在一定程度上为调动会计人员工作积极性，提高企业整体绩效发挥了重要作用。但是，对于军工科研院所会计人员的绩效考核，理论研究成果不多，尚处于研究和探索阶段。本文在分析军工科研院所会计人员绩效考核现状和问题的基础上，结合军工科研院所财务工作的特殊性以及会计人员的特点，探索研究适合军工科研院所会计人员特点的绩效考核体系。主要研究内容包括：第一，通过调查问卷，对ZG研究院和其他七家军工科研院所会计人员绩效考核现状进行了调研，分析了目前军工科研院所会计人员绩效考核存在的主要问题及问题产生的原因。第二，以ZG研究院为案例，，在对会计人员进行岗位工作分析的基础上，运用KPI考核法，设计了ZG研究院会计人员关键绩效指标，并通过调查问卷，对会计人员关键绩效指标的合理性进行了调查与研究，确定了体现军工科研院所会计人员特点的关键绩效指标。第三，在确定了关键绩效指标的基础上，运用德尔菲法和层次分析法（AHP）对指标权重进行了设置，设计了定量和定性相结合、科学合理的ZG研究院会计人员关键绩效指标（KPI）考核体系。第四，提出了三项实施绩效考核保障措施，以确保ZG研究院会计人员绩效考核工作的顺利实施。本论文力求通过对ZG研究院的实例研究，建立一套适合军工科研院所会计人员特点的绩效考核体系，不断提高会计人员财务管理水平，促进军工科研院所体制改革和整体绩效的提高；增强可持续发展能力，为国防科技现代化建设和国民经济发展做出更大贡献。
[Abstract]:Military research institutes are an important part of national defense science and technology industry. In 2011, the CPC Central Committee and the State Council issued the "guiding opinions on classified Promotion of Institution Reform". Clearly put forward the overall goal of the reform of institutions "by 2020, gradually formed a public service system with Chinese characteristics"; In 2012, the "18 Congress report" of the Party also put forward the strategic idea of "the defense science, technology and industry should adhere to the road of military and civil integration with Chinese characteristics and adhere to the unity of rich countries and strong armies." under the new situation at present. It is imperative to reform the system of military scientific research institutes. It is a prerequisite to establish a scientific and reasonable performance appraisal system to promote the classification reform of military research institutes and the establishment of a military and civil integration development model. At the same time, under the guidance of the strategic policy of "integrating the military and the people and strengthening the armed forces of the rich countries," the state has invested heavily in the research institutes of military industry, and the financial and tax policy support has been gradually increased, so how to improve the level of financial management. "manage the fund well, make good use of the policy", become the key to the reform and development of the research institute of military industry, accounting personnel as the main bearer of the financial work of the research institute of military industry. The level of work enthusiasm directly affects the improvement of the level of financial management, so it is particularly important and urgent to establish and perfect the accounting personnel performance appraisal system which embodies the characteristics of military scientific research institutes. Performance appraisal, as a necessary means to improve the enthusiasm of accountants, has been practiced for many years in the management of many enterprises in China, to a certain extent, to mobilize the enthusiasm of accountants. Improving the overall performance of enterprises has played an important role. However, for the performance appraisal of accountants in military research institutes, the theoretical research results are few, and are still in the stage of research and exploration. Based on the analysis of the present situation and problems of the performance appraisal of the accountants in the research institutes of military industry, this paper combines the particularity of the financial work of the research institutes of military industry and the characteristics of the accountants. To explore and study the performance appraisal system suitable for the characteristics of accountants in military scientific research institutes. The main contents of this study are as follows: First, through the questionnaire, ZG Research Institute and other seven military research institutes of accounting staff performance evaluation status quo has been investigated. This paper analyzes the main problems and causes of the performance appraisal of accountants in military scientific research institutes. Secondly, taking ZG Research Institute as a case, on the basis of the analysis of accounting staff's post work, using KPI assessment method, designed the key performance indicators of accounting staff in ZG Academy, and passed the questionnaire. This paper investigates and studies the rationality of the key performance indicators of accountants and determines the key performance indicators which embody the characteristics of accountants in military scientific research institutes. Third, on the basis of determining the key performance indicators, using Delphi method and Analytic hierarchy process (AHP) to set the weight of the indicators, designed the combination of quantitative and qualitative. Scientific and reasonable assessment system of key performance indicators for accountants in ZG Academy. In 4th, three measures were put forward to ensure the implementation of the performance appraisal of accounting staff in ZG Research Institute. Through the case study of ZG Research Institute, this paper tries to establish a set of performance appraisal system suitable for the characteristics of accountants in military scientific research institutes, so as to improve the financial management level of accountants. To promote the reform of the military research institutes and the improvement of the overall performance; To enhance the ability of sustainable development and make greater contributions to the modernization of national defense science and technology and the development of the national economy.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.48;F272.92

【引证文献】